Subsequent measurement（后續(xù)計(jì)量）是什么_2021年ACCA考試FR知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Subsequent measurement 后續(xù)計(jì)量
【知識(shí)點(diǎn)】
Subsequent measurement 后續(xù)計(jì)量
Subsequent measurement 后續(xù)計(jì)量
Cost of inventory shall be assigned by using the first-in, first-out (FIFO) or weighted average cost formula
Measured at lower of Cost and Net Realizable Value
Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale
Any write-down of inventories to net realisable value and all losses should be recognised immediately
Any reversal of any write-down of inventories shall be recognized
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注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第44講
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